家族信托的法律困境与发展

2013年年初首个家族信托案例在中国大陆出现,受到了媒体和学界的关注.家族信托这个源自于英国的法律制度已经在世界很多国家长期承担着税务安排和家庭成员照料等功能,但我国法律界对其还没有深入研究.信托在我国现在还主是一种融资手段,并没有承担起财产管理的传统任务,所以对家族信托这种财产管理型信托的研究,有助于我国信托制度的整体发展和转型.本文考察了现有家族信托的形式和内容,研究了家族信托在传统和现代的功能,并分析了我国现有法律制度下,家族信托的立法空白和限制,在此基础上,结合我国家族信托的生长环境提出了改革的方向.

Limitation and Development of Family Settlement Law in China

At the beginning of 2013 ,the first family settlement case occurred in China, and this attracted the media and academic attention. Family settlement is a traditional legal system of the United Kingdom, which in many countries around the wodd have long-term commitment of tax arrangements and family members caring among other functions. However, the academy has not paid enough attention to this field. Trust in our country is still primarily a means of financing, and did not assume the traditional role of property management, so studies of the family settlement, one of such property trusts, would contribute to our overall development and transformation of trust system. This paper examines the existing form and content of a family settlement, studies practicability of family settlement in both traditional and modem contexts, and analyzes the legislative gaps and limitations of the existing legal system to family settlement. On this basis, the paper proposes reform within our family trust growing environment.